Martha Wheaton, Bess Chen, and Sam Smith were partners in an urban Calgary tea shop called Wake and showed the following account balances as of December 31, 2020: Account balances December 31, 2020 32 Accum. Deprec. Martha Cash Building Building Land $204,000 $864,000 $500,000 $228,000 Accounts Wheaton, Payable Capital $148,000 $356,000 Bess Chen, Smit Capital Capit $(72,000) $364, Sar Due to difficulties, the partners decided to liquidate the partnership. The land and building were sold for $739,000 on January 1, 2021. The partners share any profit (loss) in the ratio of 2:1:1 for Wheaton, Chen, and Smith, respectively. Required: Complete the schedule. Prepare the entry to distribute the remaining cash to the partners assuming any deficiencies are paid by the partners. (Negative answers should be indicated by a minus sign.) Cash Building Accum. Deprec. Building Accounts Land Payable Martha Wheaton, Capital Bess Sam Chen, Smit Capital Capit